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    <title>Limit on deductions under sections 70, 71 and 72.</title>
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    <description>The provision prescribes an aggregate limit on deductions: the combined amount allowable under sections 70, 71 and 72 of the Direct Taxes Code, 2010 is capped by a single statutory ceiling, restricting the cumulative deductions claimable under those sections.</description>
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      <title>Limit on deductions under sections 70, 71 and 72.</title>
      <link>https://www.taxtmi.com/acts?id=11728</link>
      <description>The provision prescribes an aggregate limit on deductions: the combined amount allowable under sections 70, 71 and 72 of the Direct Taxes Code, 2010 is capped by a single statutory ceiling, restricting the cumulative deductions claimable under those sections.</description>
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